Important note
The resources on this page are password-protected and accessible only to departments, entities and agencies internal to the Victorian Public Sector (VPS).
Victorian Government users can request a login by contacting the website administrator via email to dtfweb@dtf.vic.gov.au. Please state the name of your organisation, your job title, and details of the resources you require access to.
Accounting Standards Checklists
AASB 5 Non-current Assets Held for Sale and Discontinued Operations
The document provides accounting guidance on the classification of surplus assets as ‘held for sale’, including a checklist to aid the assessment on whether the surplus asset meets the recognition criteria of ‘held for sale’ under AASB 5.
AASB 9 Financial Instruments
This was previously incorporated into the 2017-18 Model Report in Appendix 12.
AASB 10 Consolidated Financial Statements
The assessment template assists users to determine whether an entity is required to be consolidated into another entity under AASB 10.
AASB 12 Disclosure of Interests in Other Entities
The document provides guidance on the disclosure requirements for interests in subsidiaries and interest in unconsolidated structured entities under AASB 12.
AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of not-for-profit entities
This was previously incorporated into the 2017-18 Model Report in Appendix 11.
For revenue to be recognised under AASB 15, the contract must be ‘enforceable’ and contain ‘sufficiently specific performance obligations’.
The checklist assists users to identify whether a contract is enforceable.
For revenue to be recognised under AASB 15, the contract must be ‘enforceable’ and contain ‘sufficiently specific performance obligations’.
The checklist assists users to identify whether a contract has sufficiently specific performance obligations.
AASB 16 Leases
AASB 119 Employee Benefits
The document provides guidance on the revised requirements for short-term employee benefits under AASB 119, including an example illustration with calculation guidance.
AASB 1059 Service Concession Arrangements: Grantors
Other
The document provides guidance on the classification of items between transactions, OEF included in net result and OEF-OCI for presentation in the operating statement.
Important note
The resources on this page are password-protected and accessible only to departments, entities and agencies internal to the Victorian Public Sector (VPS).
Victorian Government users can request a login by contacting the website administrator via email to dtfweb@dtf.vic.gov.au. Please state the name of your organisation, your job title, and details of the resources you require access to.
Updated